yourstate.us
Home / United States / 15 U.S.C.
15 U.S.C. § 7241

Corporate responsibility for financial reports

United States · Title 15 — COMMERCE AND TRADE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
15 U.S.C. § 7241, Corporate responsibility for financial reports, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/442347
Permanent ID
ys:prov:442347@1
SHA-256
f761d8df9244f7f8aecd4635573bcfbbefa4c6ba56cac8b62d9472dbe6bac609

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

The Commission shall, by rule, require, for each company filing periodic reports under section 78m(a) or 78o(d) of this title, that the principal executive officer or officers and the principal financial officer or officers, or persons performing similar functions, certify in each annual or quarterly report filed or submitted under either such section of this title that— the signing officers— the signing officers have disclosed to the issuer’s auditors and the audit committee of the board of directors (or persons fulfilling the equivalent function)— Nothing in this section shall be interpreted or applied in any way to allow any issuer to lessen the legal force of the statement required under this section, by an issuer having reincorporated or having engaged in any other transaction that resulted in the transfer of the corporate domicile or offices of the issuer from inside the United States to outside of the United States. The rules required by subsection (a) shall be effective not later than 30 days after July 30, 2002.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.